Artificial intelligence is changing how organisations operate, make decisions and manage risk. For auditors, the challenge is not merely understanding the technology, but knowing how to evaluate whether it is being used responsibly, transparently and with appropriate oversight.
Join Associate Professor Sezer Bozkus Kahyaoglu and Dr Linda C. Kostic for a practical Journal Webinar conversation exploring what artificial intelligence governance means for auditors and assurance professionals.
Drawing on Linda’s experience across cybersecurity, technology risk, internal audit and AI research, the discussion will consider how auditors can approach AI-enabled processes, governance structures and emerging risks without becoming overwhelmed by technical complexity.
The conversation will explore practical AI terminology, responsible and explainable AI, third-party technology, data quality, human oversight and the ways in which AI may affect audit evidence, validation and decision-making.
Rather than focusing heavily on theory, the session will offer an accessible discussion about the questions auditors should be asking as organisations increasingly integrate AI into their operations.
This conversation is intended for internal auditors, IT and cybersecurity auditors, risk and compliance professionals, governance practitioners and assurance leaders seeking a clearer understanding of how artificial intelligence may affect control design, oversight and audit responsibilities.
It may also be valuable for audit committee members, executives, educators and students interested in responsible AI adoption and independent assurance over AI-enabled processes.
Professor Kahyaoglu is an Associate Professor of Finance at the Accounting and Finance Department of Izmir Bakircay University as well as the Edior and Chief of the ACG Journal. Her professional and academic interests include financial markets and instruments, applied econometrics, energy markets, corporate governance, risk management, fraud accounting, sustainable finance, ethics, and auditing.
Dr Linda C. Kostic is an experienced technology, artificial intelligence, cybersecurity and risk professional, as well as an adjunct professor at the University of Maryland Global Campus.
Her professional and academic interests include cybersecurity strategy, artificial intelligence governance, technology risk management, internal audit, threat intelligence and responsible technology adoption. She is the author of Transforming Cybersecurity Audit Practices with Agility and Artificial Intelligence (AI).
DATE:
12 August 2026
03:00 Los Angeles
06:00 New York
07:00 Rio de Janeiro
11:00 London
12:00 Cape Town
13:00 Riyadh
15:30 New Delhi
18:00 Beijing
19:00 Tokyo
20:00 Melbourne
22:00 Auckland
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